Even if a dependent does not meet any of the filing requirements
discussed earlier, he or she should file a tax return if either of the following
applies.

Income tax was withheld from his or her income.

He or she qualifies for the earned income credit, additional
child tax credit, health coverage tax credit, refundable credit for prior year
minimum tax, first-time homebuyer credit, making work pay credit, adoption
credit, or refundable American opportunity education credit. See the tax return
instructions to find out who qualifies for these credits.